Provincial Sales Tax -> BC PST -> Who has to collect BC PST?
Who has to Collect and Remit PST in BC? - and How to Register as a Vendor
HST in BC ended on March 31, 2013. The BC Provincial Sales Tax (PST) was re-implemented effective April 1, 2013. You can register your business online.
Normally, if you are going to make sales of taxable goods or services, or taxable leases of goods, you must register with the BC Consumer Taxation Branch to collect PST. PST must be collected on sales of taxable items delivered within the province of BC. If the items sold are being delivered to a location outside of BC, usually PST does not have to be collected.
If you are registered as a vendor for PST, and are collecting and remitting PST on your taxable sales, you do not have to pay PST on items you are purchasing for resale. When you sell these items, you will collect PST on them and remit the PST to the Ministry of Finance. You must still pay PST on goods and services consumed in your business.
You are a Small Seller, and registration and collection of PST may be optional if you meet all of the following conditions in the "small seller" definition of section 1 of the Provincial Sales Tax Act:
New April 1, 2021: There are new registration requirements for businesses located outside BC. See Bulletin PST 001 Registering to Collect PST (link at bottom).
Registration Not Required - Other Than Small Sellers
The following types of businesses are not required to register to collect PST (See Bulletin PST 001 below):
As a small supplier you must pay PST on purchases and leases of equipment and supplies used in running your business. If the items were brought in from out of province, and PST was not collected by the vendor, you must remit it.
For a business located outside of BC but within Canada, see our article on out-of-province sellers.
Tax Tip: If you're not sure if registration is required, contact the Consumer Taxation Branch!
Province of BC ResourcesBulletin PST 003 Small Sellers
What's New - Consumer Taxes Section - new information is posted here as it becomes available
Back to BC PST
Revised: February 10, 2021
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